Analisis Penyebab Penumpukan Realisasi Anggaran Belanja Akhir Tahun: Studi Kasus pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado

Abstract

There are four main factors that cause accumulation of budget use at the end of the year, namely budget planning, budget implementation, procurement of goods and services, and human resources. One of the main challenges in BP2LHK Manado budget planning is the mismatch between the proposed activity plans and the budget allocation in the DIPA. Apart from that, limited budget allocations mean that BP2LHK Manado must optimize existing funds based on predetermined priorities. Budget implementation is also influenced by limited resources and regulations regarding the disbursement of PNBP funds. In accordance with Edward III's (1980) policy implementation theory, resources are an important factor in the success of policy implementation. The next factor regarding the success of budget management is very dependent on the quality of human resources, one of which is because they have multiple positions. The lack of employees who handle finances causes the workload to become increasingly heavy, which ultimately hinders budget realization.